| 10 | = | 100 | ( | X | − | 216 | ) | ÷ | ( | X | × | 460 | ÷ | 100 | ) |
| 方程两边同时乘以: | ( | X | × | 460 | ÷ | 100 | ) |
| 10 | ( | X | × | 460 | ÷ | 100 | ) | = | 100 | ( | X | − | 216 | ) |
| 10 | X | × | 460 | ÷ | 100 | = | 100 | ( | X | − | 216 | ) |
| 10 | X | × | 460 | ÷ | 100 | = | 100 | X | − | 100 | × | 216 |
| 46 | X | = | 100 | X | − | 21600 |
| 46 | X | − | 100 | X | = | - | 21600 |
| - | 54 | X | = | - | 21600 |
| 21600 | = | 54 | X |
| 54 | X | = | 21600 |
| X | = | 21600 | ÷ | 54 |
| = | 21600 | × | 1 54 |
| = | 400 | × | 1 |
| X | = | 400 |